A striking paradox is shaping the finance function in 2026: while 67% of CFOs expect AI to drive the biggest transformation in their role over the next five years — a 14-point surge in just six months — 77% cite privacy and security as critical risks, creating a persistent trust gap that’s defining how finance leaders approach innovation. New findings from Kyriba, a global leader in liquidity performance, reveal this tension sits at the heart of a broader confidence landscape where CFOs are maintaining steady optimism while carefully managing geopolitical and economic uncertainty.
To quantify these competing forces, Kyriba developed the OPR Index, which is a new approach that moves beyond traditional sentiment tracking by measuring the three dimensions that truly drive CFO decision-making: Optimism, Preparedness, and Risk. The OPR Index uses a 0-200 scale with five confidence categories – from Vulnerable (below 60) to Aspirational (150+) – that indicate how CFOs are likely to approach investment and growth decisions. Unlike existing CFO indices that focus primarily on how leaders feel, the OPR Index reveals why they feel that way and what enables them to act on it.
Based on responses from 1,400 CFOs across eight countries, the global OPR score of 93.28 signals “measured confidence.” Those confidence levels were buoyed by a positive business outlook (77.43) supported by solid operational readiness (90.21), yet tempered by heightened awareness of persistent external pressures (74.36).
Regionally, results vary. Singapore, Germany, the UK, and the US post the highest OPR scores, reflecting stronger preparedness and lower perceived risk, while France, Italy, Spain, and Japan show more cautious confidence profiles.
“What we’re seeing in 2026 is a perfect example: CFOs are highly optimistic about AI’s transformative potential, yet they’re approaching implementation with strategic caution around security and privacy,” said Monica Green Boydston, Chief Product Officer, Kyriba. “By elevating preparedness as a core measure alongside optimism and risk, the OPR Index captures this complexity and shows that true confidence isn’t just about feeling positive – it’s about being ready to act decisively even amid uncertainty. Finance leaders who master this balance will be positioned to unlock AI’s full potential while maintaining the trust and control their organizations demand. The OPR Index is designed to be more actionable than traditional sentiment measures because it separates optimism from the operational conditions required to sustain it.”
